Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
1999-06-25 23 June 1999 External T.I. 9915485 F - FRAIS RELIÉS À UN PLACEMENT - REER Income Tax Act - Section 146 - Subsection 146(8) RRSP can incur expenses to protect its investments as would a prudent investor
16 June 1999 External T.I. 9916555 F - REEE - CONTENU ÉTRANGER Income Tax Act - Section 206 RESP could hold foreign property
1999-06-11 22 February 1999 Internal T.I. 9819507 F - PAIEMENT - FERMETURE D'UNE VILLE Income Tax Act - Section 62 - Subsection 62(3) compensation received by residential tenants to cover their moving costs would be non-taxable but reduce their moving expenses on general principles
Income Tax Act - Section 9 - Expense Reimbursement reimbursement of moving expenses reduced those expenses
Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(k) compensation for moving a residence offset the increased ACB for the moving expense
Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - J compensation received respecting relocation or demolition of building would be included in J
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) compensation received from government respecting relocation or demolition costs of building would be included under ss.12(1)(x)(ii) and (iv)(B)
Income Tax Act - Section 248 - Subsection 248(1) - Disposition no disposition of building when moved to another location
17 December 1998 Internal T.I. 9826117 F - 56(1)N) - PRIX D'UNE ÉMISSION TÉLÉVISÉE Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) Turcotte decision followed to find that game-show prize was not taxable
2 June 1999 External T.I. 9827695 F - ERABLIERE - INSTALLATION ELECTRIQUE Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q) hydro poles and wire were additions to cost of building
3 June 1999 External T.I. 9830655 F - AIDE FINANCIÈRE VERGLAS - ÉRABLIÈRE Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) compensation for fixed operating costs and repair costs of maple syrup producers following the ice storm were s. 12(1)(x) receipts
Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition - Paragraph (f) government compensation for obsolescence of depreciable equipment was proceeds of disposition thereof
21 May 1999 Internal T.I. 9905157 F - NATURE DES DÉPENSES DE RÉNOVATIONS-XXXXXXXXXX Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense renovation of restaurant interior found to be largely capital expenditures after an extended review of jurisprudence
21 May 1999 External T.I. 9910325 F - RÉGIME ENREGISTRÉ D'ÉPARGNES RETRAITES Income Tax Act - Section 146 - Subsection 146(5.1) spousal contribution to the deceased’s RRSP can be received after the date of death and within 60 days of the year end
1999-05-28 13 May 1999 External T.I. 9815955 F - FAMILLES D'ACCUEIL Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) exemption not available for a corporate foster home or for the second home of the person in charge
6 January 1999 Internal T.I. 9816727 F - METHODE DE REMPLACEMENT- MATERIEL CONSOMME Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(B) - Subclause 37(8)(a)(ii)(B)(V) “materials consumed” does not refer to use of equipment
Income Tax Act - Section 127 - Subsection 127(27) overhead costs incurred in constructing engines are not included/ property used for testing purposes and then disposed of, could qualify
7 December 1998 Internal T.I. 9819787 F - REDEVANCES RECEVABLES, FONDS PUBLICITÉ Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(b) royalties generated by franchisor were from its activity (a business) of providing services, and required recognition on an accrual basis
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) s. 12(1)(g) did not apply to “royalties” from franchisees that were generated predominantly by the franchisor’s services
Income Tax Act - Section 9 - Timing franchise fees were currently deductible
20 April 1999 Internal T.I. 9828877 F - CREDIT ÉQUIVALENT POUR PERSONNE À CHARGE Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) no credit for a non-resident
10 February 1999 Internal T.I. 9829297 F - SÉCHOIRS A BOIS - AMORTISSEMENT Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c) buildings comprised of cells used to dry wood together with the heating equipment in another building constituted “kilns” used in processing
18 May 1999 External T.I. 9830205 F - FUSION HORIZONTALE Income Tax Act - Section 87 - Subsection 87(4) on short-form amalgamation of 2 subs, ACB of cancelled shares is added to ACB of Amalco’s shares
14 April 1999 Internal T.I. 9831627 F - INTEREACTION 1100(11) ET 13(21.2)E)(III) Income Tax Act - Section 13 - Subsection 13(21.2) - Paragraph 13(21.2)(e) - Subparagraph 13(21.2)(e)(iii) rental property restriction rules do not apply to s. 13(21.2)(e)(iii) property
Income Tax Regulations - Regulation 1100 - Subsection 1100(11) Reg. 1100(11) does not apply to a s. 13(21.2)(e)(iii) property
21 January 1999 Internal T.I. 9900197 F - DÉDOMMAGEMENT PAYÉ À UN LOCATAIRE Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Damages damages paid for having caused tenant disruption from renovations were an addition to building cost if such renovations were capital expenditures
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) interest for damages received for loss of a subtenant was taxable – interest on damages for personal loss and on exemplary damages was non-taxable
Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A interest and legal fees incurred re damages paid for having caused tenant disruption from renovations were an addition to building cost if such renovations were capital expenditures
14 April 1999 Internal T.I. 9901637 F - CATEGORIE 41 -LIE A SOI MEME Income Tax Regulations - Schedules - Schedule II - Class 41 - Paragraph (a.1)) - Subparagraph (a.1)(iv) (a.1)(iv) exclusion for NAL acquisition did not apply where the taxpayer acquired the property that it previously had leased
Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) a person does not deal not-at-arm’s-length with itself unless deemed to do so
1999-05-14 10 May 1999 External T.I. 9818125 F - FAMILLES D'ACCUEIL Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) caregiver cannot be related to the beneficiary
19 April 1999 External T.I. 9818145 F - AVANTAGES IMPOSABLES - FRAIS DE REPAS Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) taxable benefit when nurses travelling within metro area were reimbursed for meal expenses
27 April 1999 External T.I. 9824425 F - ARTICLE 48.1 V. SOCIETE DE PERSONNES Income Tax Act - Section 48.1 - Subsection 48.1(1) s. 48.1(1) election is unavailable to partnerships
3 May 1999 External T.I. 9828595 F - RÉSIDENCE DES MEMBRES DU CLERGÉ Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) clergy member can take the full deduction for a co-owned residence
14 April 1999 Internal T.I. 9831637 F - DAS PAIEMENT À COMITÉ PARITAIRE Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) joint committee rather than employer was responsible for source deductions and T4 reporting where it paid unpaid overtime directly to the employees
7 May 1999 External T.I. 9832645 F - IMPACT DE 94(1)C) SUR LES FIDUCIAIRES Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation shareholder that is a s. 94(1)(c) trust is not Canadian-resident for CCPC-definition purposes
Income Tax Act - Section 94 - Subsection 94(3) - Paragraph 94(3)(a) s. 94(1)(c) does not deem the trustees to be resident for CCPC-definition purposes
7 May 1999 External T.I. 9906475 F - REEE- ÉCHEC D'UNION CONJUGALE Income Tax Act - Section 146.1 - Subsection 146.1(1) - Subscriber subscriber could be replaced by common law partner pursuant to separation agreement even before 1998
12 May 1999 External T.I. 9908085 F - RPA- RACHAT DE SERVICES PASSÉS Income Tax Act - Section 147.2 - Subsection 147.2(4) past service buybacks can be made while over 69 and in receipt of pension benefits
1999-04-30 13 January 1999 Internal T.I. 9822747 F - EQUIVALENT DU MONTANT POUR CONJOINT Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) where joint custody, choice as to which claims the credit

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